<SEC-DOCUMENT>0001213900-24-031539.txt : 20250922
<SEC-HEADER>0001213900-24-031539.hdr.sgml : 20250922
<ACCEPTANCE-DATETIME>20240409150645
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-031539
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240409

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			China Green Agriculture, Inc.
		CENTRAL INDEX KEY:			0000857949
		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE CHEMICALS [2870]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		EIN:				363526027
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3RD FLOOR, BOROUGH A, BLOCK A. NO.181,
		STREET 2:		SOUTH TAIBAI ROAD,
		CITY:			XIAN, SHAANXI PROVINCE,
		STATE:			F4
		ZIP:			710065
		BUSINESS PHONE:		3034996000

	MAIL ADDRESS:	
		STREET 1:		3RD FLOOR, BOROUGH A, BLOCK A. NO.181,
		STREET 2:		SOUTH TAIBAI ROAD,
		CITY:			XIAN, SHAANXI PROVINCE,
		STATE:			F4
		ZIP:			710065

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	China Green Agriculture, Inc.
		DATE OF NAME CHANGE:	20080204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DISCOVERY TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20071114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DISCOVERY TECHNOLOGIES INC /KS/
		DATE OF NAME CHANGE:	19920703
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CHINA GREEN AGRICULTURE, INC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Third floor, Borough A, Block A. No. 181, South
Taibai Road, Xi&rsquo;an, Shaanxi Province, PRC 710065</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-top: Black 1.5pt solid; width: 100%; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">April 9, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="text-transform: uppercase"><U>Via Edgar</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Industrial Applications and Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Attention: Juan Grana</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.5in"><B>Re:</B></TD>
    <TD><B>China Green Agriculture, Inc.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Form 10-K for the Fiscal Year Ended June 30, 2023</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Filed December 15, 2023</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>File No. 001-34260</B>&nbsp;&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Mr. Grana:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">China Green Agriculture, Inc., a Nevada corporation
(the &ldquo;Company&rdquo; or &ldquo;we&rdquo;), is in receipt of the letter from the staff (the &ldquo;Staff&rdquo;) of the Securities
and Exchange Commission (the &ldquo;Commission&rdquo;) dated March 27, 2024 (the &ldquo;Comment Letter&rdquo;) to the Company, with respect
to the Company&rsquo;s Annual Report on Form 10-K for the year ended June 30, 2023, and Amendment No. 1 thereto (the &ldquo;Form 10-K.&rdquo;)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">We hereby file via EDGAR our
response to the Comment Letter. The text of the Staff&rsquo;s comment is set forth in italics below, followed by the response of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Form 10-K for the Fiscal Year Ended June 30, 2023</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><I>1.</I></TD><TD><I>Please revise your annual report, as applicable, to provide more specific and prominent disclosures about the legal and operational
risks associated with China-based companies. For additional guidance, please see the Division of Corporation Finance&rsquo;s Sample Letters
to China-Based Companies issued by the Staff in December 2021 and July 2023. In particular, please ensure that any existing risk factor
disclosure regarding the legal and operational risks associated with your operations in China is updated to address the Sample Letters.
Please also provide responsive disclosure in Part I. Item 1. Business of the Form 10-K.</I></TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">RESPONSE: The &ldquo;Risk Factors&rdquo; Section of the Company&rsquo;s
Annual Report on Form 10-K already includes an extensive risk factor entitled &ldquo;Risks Related to Doing Business in the PRC&rdquo;
which we believe addresses all the issues set forth in Division of Corporation Finance&rsquo;s Sample Letters to China-Based Companies issued
by the Staff in December 2021 and July 2023. However, the Company will revise its disclosure in future Annual Reports on Form 10-K to
include, in the &ldquo;Business&rdquo; section, a summary of the risks that the Company&rsquo;s significant operations in China pose to
investors. The Company will describe the significant regulatory, liquidity, and enforcement risks, including risks arising from the legal
system in China; risks and uncertainties regarding the enforcement of laws and that rules and regulations in China can change quickly
with little advance notice; and the risk that the Chinese government may intervene in or influence the Company&rsquo;s operations at any
time, or may exert more control over offerings conducted overseas and/or foreign investment in China-based issuers, which could result
in a material change in the Company&rsquo;s operations and/or the value of the Company&rsquo;s securities.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company undertakes to update Item 1 in future Annual Reports on
Form 10-K to include the disclosure as shown in&nbsp;<U>Appendix A.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: right"></TD><TD STYLE="width: 0.25in"><I>2.</I></TD><TD STYLE="text-align: justify"><I>To the extent that one or more of your officers and/or directors are located in China
or Hong Kong, please create a separate Enforceability of Civil Liabilities section for the discussion of the enforcement risks related
to civil liabilities due to your officers and directors being located in China or Hong Kong. Please identify each officer and/or director
located in China or Hong Kong and disclose that it will be more difficult to enforce liabilities and enforce judgments on those individuals.
For example, revise to discuss more specifically the limitations on investors being able to effect service of process and enforce civil
liabilities in China, lack of reciprocity and treaties, and cost and time constraints. Also, please disclose these risks in a separate
risk factor, which should contain disclosures consistent with the separate section.</I></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">RESPONSE: The Company advises the Staff that the Company previously
included a risk factor in its Report on Form 10-K discussing the difficulty of bringing actions and enforcing judgments against its officers
and directors. Please see the risk factor in the 10-K entitled &ldquo;<I>It may be difficult to serve the Company with legal process or
enforce judgments against the Company or its management</I>.&rdquo; The Company confirms that it will re-title and supplement the risk
factor with additional disclosure, as shown in&nbsp;<U>Appendix B</U>. &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If you or any other member of the Staff have any questions with regard
to the foregoing responses, would like to discuss any of the matters covered in this letter, or otherwise require additional information,
please contact our counsel, Robert J. Zepfel, at rjz@haddanzepfel.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
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    <TD STYLE="width: 40%; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt; font-size: 10pt">Sincerely,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; padding-bottom: 1.5pt; padding-left: 0pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-right: 0pt; padding-left: 0pt; font-size: 10pt">/s/ Zhuoyu Li, CEO</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Appendix A</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Doing Business in China&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Uncertainties with respect to the PRC legal
system, including uncertainties regarding the enforcement of laws, and sudden or unexpected changes in policies, laws and regulations
in China could adversely affect us.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a business operating in China, we are subject to
the laws and regulations of the PRC, which can be complex and which evolve rapidly. (See also, &ldquo;Risk Factors&mdash;Risks Related
to Doing Business in the PRC.&rdquo;) The PRC government has the power to exercise significant oversight and discretion over the conduct
of our business, and the regulations to which we are subject may change rapidly and with little notice to us or our shareholders. As a
result, there remain uncertainties regarding the application, interpretation, and enforcement of new and existing laws and regulations
in the PRC. Compliance with the complex and evolving PRC laws, regulations, and regulatory statements may be costly, and such compliance
or any associated inquiries or investigations or any other government actions may:&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">Delay or impede our development,</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">Result in negative publicity or increase our operating costs,</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">Require significant management time and attention, and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">Subject us to remedies, administrative penalties and even
criminal liabilities that may harm our business, including fines assessed for our current or historical operations, or demands or orders
that we modify or even cease our business practices.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The promulgation of new laws or regulations, or
the new interpretation of existing laws and regulations, that restrict or otherwise unfavorably impact the ability or manner in which
we conduct our business and could require us to change certain aspects of our business to ensure compliance, could decrease demand for
our products, reduce revenues, increase costs, require us to obtain more licenses, permits, approvals or certificates, or subject us to
additional liabilities. To the extent any new or more stringent measures are required to be implemented, our business, financial condition
and results of operations could be adversely affected as well as materially decrease the value of our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The PRC&nbsp;government&nbsp; may intervene in
or influence our operations in China, which may potentially result in a material adverse effect on our operations. For example, the government
of the PRC has recently published new policies that significantly affect certain industries such as the education and internet industries,
and we cannot rule out the possibility that it will in the future release regulations or policies regarding our industry that could adversely
affect our business, financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Recently, the Chinese government initiated a series
of regulatory actions and statements to regulate business operations in China, including enhanced supervision over China-based companies
listed outside of China using the variable interest entity structure, adopting new measures to extend the scope of cybersecurity reviews,
and expanding the efforts in anti-monopoly enforcement. For example, on July 6, 2021, the relevant PRC government authorities made public
the Opinions on Intensifying Crack-Down on Illegal Securities Activities. These opinions emphasized the need to strengthen the administration
over illegal securities activities and the supervision on overseas listings by China-based companies and proposed to take measures, such
as promoting the construction of relevant regulatory systems to deal with the risks and incidents faced by China-based overseas-listed
companies. On November 14, 2021, the Cyberspace Administration of China (the &ldquo;CAC&rdquo;) released the draft Administrative Regulations
on Cyber Data Security (the &ldquo;Draft Cyber Data Security Regulations&rdquo;) for public comments, which requires, among others, that
a prior cybersecurity review should be required for listing abroad of data processors which process over one million users&rsquo; personal
information, and the listing of data processors in Hong Kong which affects or may affect national security.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Although the Company has not engaged in securities
offerings outside China, and has no present intention to do so, and is not in the data processing business, it is possible that similar
initiatives in the future could adversely affect the Company&rsquo;s business. The Chinese government may further promulgate relevant
laws, rules and regulations that may impose additional and significant obligations and liabilities on overseas listed Chinese companies
regarding data security, cross-border data flow, anti-monopoly and unfair competition, and compliance with China&rsquo;s securities laws.
It is uncertain whether or how these new laws, rules and regulations and the interpretation and implementation thereof may affect us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Uyghur Forced Labor Prevention Act prohibits
the import of certain goods from the Xinjiang Uyghur Autonomous Region of China. While the Company has operations in the Xinjiang Uyghur
Autonomous Region, none of its products are imported into the United States, so that law should have no effect on the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">At
present,&nbsp;these&nbsp;statements and regulatory actions have had no impact on our daily business operations. Since these statements
and regulatory actions are new, it is highly uncertain how soon legislative or administrative regulation making bodies will respond and
what existing or new laws or regulations or detailed implementations and interpretations will be modified or promulgated, if any, and
the potential impact such modified or new laws and regulations will have on our business operations.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Appendix B</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B><I>Enforceability of Civil Liabilities</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>It may be difficult to serve the Company with
legal process or enforce judgments against the Company or its management It may be difficult to serve the Company with legal process or
enforce judgments against the Company or its management.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Most
of the Company&rsquo;s assets are located in China, and its directors and officers are not residents of the United States. All or substantial
portions of the assets of such non-residents are located outside the United States. As a result, it may not be possible to effect service
of process within the United States upon such persons to originate an action in the United States. Moreover, there is uncertainty that
the courts of China would enforce judgments of U.S. courts against the Company, its directors or officers based on the civil liability
provisions of the securities laws of the United States or any state, or an original action brought in China based upon the securities
laws of the United States or any state.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The recognition and enforcement of foreign judgments
are provided for under the PRC Civil Procedures Law. PRC courts may recognize and enforce foreign judgments in accordance with the requirements
of the PRC Civil Procedures Law based either on treaties between China and the country where the judgment is made or on principles of
reciprocity between jurisdictions. China does not have any treaties or other forms of reciprocity with the United States that provide
for the reciprocal recognition and enforcement of foreign judgments. In addition, according to the PRC Civil Procedures Law, the PRC courts
will not enforce a foreign judgment against us or our director and officers if they decide that the judgment violates the basic principles
of PRC laws or national sovereignty, security or public interest. As a result, it is uncertain whether and on what basis a PRC court would
enforce a judgment rendered by a court in the United States.</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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